[jeff]

BEC Resources:

Free BEC Notes & Audio – https://www.another71.com/cpa-exam-study-plan

BEC 10 Point Combo: https://www.another71.com/products-page/ten-point-combo

BEC Score Release: https://www.another71.com/cpa-exam-scores-results-release

Jeff Elliott, CPA (KS) | Another71 | NINJA CPA | NINJA CMA | NINJA CPE

[Journhi]

@UCMCPA congrats! I see you passed REG 🙂

Thank GOD I passed REG!!!!! When I had hope I passed I failed and when I did not expect to pass I did.

FAR: 62;79
AUD: 76
REG:67; 77
BEC: 68;66; 12/05/13

[KiwiCPA]

Stokey45 – fixed manufacturing o/h is a product cost. It is part of making the product but not directly traceable to a unit of production. Think of the wages of the manufacturing supervisor, or small non depreciable tools for a carpenter….

The period costs are non product related i.e SG&A. Fixed SG&A O/H would be salaries of admin, variable SG&A O/H could be commission (unit based). I think that variable SG&A is still a period cost, but it can be traced to a product

https://blog.accountingcoach.com/product-cost-period-cost/

In Wiley – variable costing, FMO is expensed. In absorption costing, FMO is treated as a period cost and inventoried.

I believe that your are missing the term ‘treated'.

Further in Wiley – Manufacturing CM is sales less variable manufacturing costs; CM is Manufacturing CM less variable SG&A.

Maybe in Becker they do not differentiate between CM and Manufacturing CM.

Reg 82; FAR 75; AUD 91; BEC 11/9/13; result due - 11/22/13

[KiwiCPA]

Stokey45 – fixed manufacturing o/h is a product cost. It is part of making the product but not directly traceable to a unit of production. Think of the wages of the manufacturing supervisor, or small non depreciable tools for a carpenter….

The period costs are non product related i.e SG&A. Fixed SG&A O/H would be salaries of admin, variable SG&A O/H could be commission (unit based). I think that variable SG&A is still a period cost, but it can be traced to a product

https://blog.accountingcoach.com/product-cost-period-cost/

In Wiley – variable costing, FMO is expensed. In absorption costing, FMO is treated as a period cost and inventoried.

I believe that your are missing the term ‘treated'.

Further in Wiley – Manufacturing CM is sales less variable manufacturing costs; CM is Manufacturing CM less variable SG&A.

Maybe in Becker they do not differentiate between CM and Manufacturing CM.

Reg 82; FAR 75; AUD 91; BEC 11/9/13; result due - 11/22/13

[silliepanda]

Sitting on Dec 6th, but haven't started studying today. Life is a rollercoaster, but FINALLY going to get it this time. Missing this by 1 point last time made me feel DEFEATED. Re-grouped, made it through one of my busy seasons, got married, now time to get back to it. Using Roger as a change so hopefully Dec 6th will be the last time I see BEC and then I can move on. Good Luck everyone! Anyone here use Becker then switch to Roger? I feel Becker didn't give me the course breakdown I needed.

BEC - TOO MANY FAILS TO LIST! July 2015 I WILL GET IT!
AUD - AUG 2015- NEVER PASSED!
FAR - LOST CREDIT
REG - PASSED

[silliepanda]

Sitting on Dec 6th, but haven't started studying today. Life is a rollercoaster, but FINALLY going to get it this time. Missing this by 1 point last time made me feel DEFEATED. Re-grouped, made it through one of my busy seasons, got married, now time to get back to it. Using Roger as a change so hopefully Dec 6th will be the last time I see BEC and then I can move on. Good Luck everyone! Anyone here use Becker then switch to Roger? I feel Becker didn't give me the course breakdown I needed.

BEC - TOO MANY FAILS TO LIST! July 2015 I WILL GET IT!
AUD - AUG 2015- NEVER PASSED!
FAR - LOST CREDIT
REG - PASSED

[300-CLUB]

I just found out yesterday that I got a 70 on REG. Took it for the 2nd time. 1st time I scored a 71, WTH!!! I am scheduled for BEC AGAIN on Nov 25th but have barely cracked open the book and don't even know where to begin. I am using Becker and I am working full time. I have a husband, a daughter, her BF, my baby granddaughter (3 months old, CUTE!), my two stepsons, 3 cats and a dog all begging for my attention! I want to run away from home. Needless to say how do I possibly study for this? Where do I start? The cost accounting concepts seem WAY over my head and I am feeling overwhelmed. Any advice?

You cannot have success without failure. Success is hard. If it was easy, everyone would do it. But it's the "hard" that makes it great!

AUD 70,75!
BEC 69,71,72,68,75!
REG 71,70, 80!
FAR 75!

Becker live and MCQ

[300-CLUB]

I just found out yesterday that I got a 70 on REG. Took it for the 2nd time. 1st time I scored a 71, WTH!!! I am scheduled for BEC AGAIN on Nov 25th but have barely cracked open the book and don't even know where to begin. I am using Becker and I am working full time. I have a husband, a daughter, her BF, my baby granddaughter (3 months old, CUTE!), my two stepsons, 3 cats and a dog all begging for my attention! I want to run away from home. Needless to say how do I possibly study for this? Where do I start? The cost accounting concepts seem WAY over my head and I am feeling overwhelmed. Any advice?

You cannot have success without failure. Success is hard. If it was easy, everyone would do it. But it's the "hard" that makes it great!

AUD 70,75!
BEC 69,71,72,68,75!
REG 71,70, 80!
FAR 75!

Becker live and MCQ

[stokey45]

@KiwiCPA — thanks for the explanations on period/product costs and adsorption/variable costing. It is a bit clearer now. I think I need to do some more MCQs to actually practice the theory. If I have more questions I will post them so that I get this concept clear in my mind.

Thanks again

[stokey45]

@KiwiCPA — thanks for the explanations on period/product costs and adsorption/variable costing. It is a bit clearer now. I think I need to do some more MCQs to actually practice the theory. If I have more questions I will post them so that I get this concept clear in my mind.

Thanks again

[stokey45]

@300-club

I know it is very difficult! I have been at this since 2009. It will be an emotional roller coaster but keep going and pressing thru. You CAN do this! I have been to the point where I have wanted to say forget this entire CPA stuff. There have been times when I have been very depressed. I have prayed and prayed for peace and comfort while pursuing this goal.

These are some things I have done to help me along the way. I have placed in my computer room (study room) positive sayings all over the walls. They are printed from the internet, Facebook, or wherever else I ran across them. I decided to get up an hour early for work to study before I got ready. I go to the library right after work and study for 2 hours without interruptions. I too have a husband, family, and work full-time. I have many Fridays off of work and I study 5-6 hours on Fridays, Saturdays, and Sundays. My family misses me and I feel bad but they know this is for them as well. As far as for my children, I feel that I am giving them a good example that you have to study and work hard if you want to get ahead.

Studying for the CPA exams has been one of the hardest things I have done in my entire life! When I was studying for AUD I received a 74 my first attempt and a 72 my second. I was totally bummed. I took a couple of days off and went right back to the books. Even though I though I could not do this any more I just kept reviewing the material and dismissed the desire to throw the book across the room. Ha Ha!

Keep your chin up! You CAN DO THIS!

[stokey45]

@300-club

I know it is very difficult! I have been at this since 2009. It will be an emotional roller coaster but keep going and pressing thru. You CAN do this! I have been to the point where I have wanted to say forget this entire CPA stuff. There have been times when I have been very depressed. I have prayed and prayed for peace and comfort while pursuing this goal.

These are some things I have done to help me along the way. I have placed in my computer room (study room) positive sayings all over the walls. They are printed from the internet, Facebook, or wherever else I ran across them. I decided to get up an hour early for work to study before I got ready. I go to the library right after work and study for 2 hours without interruptions. I too have a husband, family, and work full-time. I have many Fridays off of work and I study 5-6 hours on Fridays, Saturdays, and Sundays. My family misses me and I feel bad but they know this is for them as well. As far as for my children, I feel that I am giving them a good example that you have to study and work hard if you want to get ahead.

Studying for the CPA exams has been one of the hardest things I have done in my entire life! When I was studying for AUD I received a 74 my first attempt and a 72 my second. I was totally bummed. I took a couple of days off and went right back to the books. Even though I though I could not do this any more I just kept reviewing the material and dismissed the desire to throw the book across the room. Ha Ha!

Keep your chin up! You CAN DO THIS!

[kevinco]

I have a question I know there is a written section on BEC but I have gone through all the lectures by Becker and did not see any, am I missing something?

Boise State Alumni

05/08/13 FAR Passed - 80
07/09/13 AUD Passed - 96
10/10/13 REG Passed - 75
11/07/13 BEC 77!!! I am DONE!!!!!!!!
12/13/2013 Received my CPA license on my son's 6th birthday in the mail! My son is always a blessing!!

BS - Environmental Science
BBA - Accountancy

Becker Lectures and MCQs. Click on my avatar for my LinkedIn page.

[kevinco]

I have a question I know there is a written section on BEC but I have gone through all the lectures by Becker and did not see any, am I missing something?

Boise State Alumni

05/08/13 FAR Passed - 80
07/09/13 AUD Passed - 96
10/10/13 REG Passed - 75
11/07/13 BEC 77!!! I am DONE!!!!!!!!
12/13/2013 Received my CPA license on my son's 6th birthday in the mail! My son is always a blessing!!

BS - Environmental Science
BBA - Accountancy

Becker Lectures and MCQs. Click on my avatar for my LinkedIn page.

[stokey45]

@kevinco

The written assignments are in the simulations. Look at the simulations and you will have the opportunity to practice several writing assignments.

Good Luck

[stokey45]

@kevinco

The written assignments are in the simulations. Look at the simulations and you will have the opportunity to practice several writing assignments.

Good Luck

[Author]

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